Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Valuation of 125 consignments of imported toys - applicable tariff concession @ 43% or tariff concession @8% - once the order dated September 29, 2021 passed by the Commissioner (Appeals) was accepted by the competent authority on December 27, 2021, the Department cannot be permitted to take a different stand in the present appeal filed by the appellant. - AT
Valuation of 125 consignments of imported toys - applicable tariff concession @ 43% or tariff concession @8% - once the order dated September 29, 2021 passed by the Commissioner (Appeals) was accepted by the competent authority on December 27, 2021, the Department cannot be permitted to take a different stand in the present appeal filed by the appellant. - AT
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